Disabled Adult as a Dependent?

[dfreudenrich]

Hello.  My jurisdictional court officially assigned me as legal guardian of my disabled adult brother in December 2021.  His 2021 living expenses were paid for by a combination of his only income (Supplemental Security Income from Social Security, totaling approx. $11,500 for 2021) plus some additional unknown amount from my our who he resided with for all of 2021.  Would my brother be able to be claimed as a dependent for 2021 tax filing purposes?  If yes, would the claimant be my mother, or would it need to be me (Legal Guardian)?  Thank you.

[MinhT1 · Accepted solution]

The person providing more than half of your brother's support in 2021 should claim him as a dependent.

[dfreudenrich]

Thank you.  To clarify my prior typ-o (sorry about that), my brother lived with our mother in 2021, who provided some (unknown) amount of living cost support for him.

[MarilynG1 · Accepted solution]

Since your brother lived with your mother for most of 2021, and she obviously provided housing and utilities (plus possibly food, clothing, etc.) she would most likely be able to claim your brother as her dependent.

Click this link for more info on Claiming a Dependent.

Since your brother is an adult, your mother would get a $500 credit for claiming him on her return as an 'Other Dependent'.